Commissioner v. Manning

Sixth Circuit Court of Appeals

Decided April 30, 1945.

Sixth Circuit Court of Appeals · decided 1945-04-30

2 counsel of record

Relies on Manning v. Commissioner

Opinion by (per_curiam) · Decided 1945-04-30

¶1Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, B. D. Daniels, A. F. Prescott, and Fred E. Youngman, all of Washington, D. C., for petitioner.

¶2Donald V. Hunter, of Washington, D. C., for respondent.

¶3Before PUCKS, SIMONS, and HAMILTON, Circuit Judges.

¶4PER CURIAM.

¶5This cause was heard upon the transcript of record, briefs and arguments of counsel, and on consideration thereof, it is ordered and adjudged, that the decision of the Tax Court entered July 13, 1944, 3 T.C. 853, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of that Court promulgated May 17, 1944.